{
    "act_title": "The Gujarat Value Added Tax Act, 2003",
    "act_slug": "the-gujarat-value-added-tax-act-2003-2003",
    "section_label": "Section",
    "section": {
        "number": "48",
        "title": "48. Tax to be first charge on property.",
        "chapter": null,
        "content": "Chapter VI\nLiability to Pay Tax in Certain Cases",
        "footnote": "",
        "is_definition": false,
        "sort_order": 42
    },
    "prev_section": "47",
    "next_section": "49"
}